1947 年至1955 年，臺灣省政府設在臺北。但1949 年國府撤退來 臺後，形成中央與省級地方同處臺北一地，且行政轄區幾乎重疊的 情況。另一方面，自國府遷臺之後，兩岸情勢一直處於緊張的狀態。 因軍事敵對，國府開始推動防空疏散政策。在此情況下，1955 年， 國府將省政府遷離臺北，於南投縣境營盤口創設中興新村，做為省 政府的疏遷地。國府「疏遷」臺灣省政府離開臺北，是基於軍事國 防上的考慮，但將省政府疏遷至中部地區時，卻以行政命令方式來 辦理，以致引發中央有意遷治省政府的聯想。 就當時的情況，雖然國民政府有短期內無法反攻大陸的認知，但 仍然保證日後若反攻大陸成功，省府仍會遷回臺北。故認定省府之 疏遷僅具有長期性質的疏散，而非遷治。只不過隨著歷史客觀因素 的變遷，中央逐漸意識到反攻大陸愈來愈困難。所以省政府的疏遷， 實際上造成中央與地方分治的事實。

Taiwan Provincial Government was located in Taipei from 1947 to 1955. After the government of the Republic of China (ROC) retreated to Taiwan in 1949 and managed its capital in Taipei, the administrative districts of the ROC government were nearly as same as the provincial government. Besides, the two sides of the Taiwan Strait had been in tension. In this situation, the ROC government started to promote air defense evacuation due to hostilities, and relocated the provincial government’s capital to Chung-Hsing Village, a place in Nantou County. An “evacuation” such as this relocation was based on military necessity, but the ROC government chosen executive order to go through formalities, and it caused the suspicion that the ROC government made it on purpose. At that time, even though it was hard to strike back at mainland China in short-duration, the ROC government still promised the provincial government would move back to Taipei once they recovered mainland China from the Communists. So I suppose the relocation of the provincial government is just a long-term evacuation, but not a removal because of inner political reasons. However, with the change of historic objective factors, the ROC government recognized counterattack became more and more difficult. Therefore, the evacuation of the provincial government led to partition between central and local government.